Notices Announcements Revenue Procedures Revenue Rulings Treasury Regulations Understanding IRS Published Guidance - A Primer An explanation of the seven most common types of IRS guidance Tax Code, Regulations and Official Guidance by number Find Internal Revenue Code sections, Treasury Regulations, or other official IRS tax guidance when you know the citation Advance Releases Text of revenue rulings, revenue procedures, and other technical items in advance of their Internal Revenue Bulletin publication date Priority Guidance Plan IRS-Treasury priority plans for issues to be addressed through administrative guidance IRS Written Determinations Non-precedential rulings (PLRs), determination letters, and technical advice, sorted by number or issue code Internal Revenue Manual (IRM) (Part 7) Policies, procedures, instructions and guidelines used by the Tax Exempt & Government Entities Division of the IRS Interim Guidance Interim guidance issued to provide instructions and/or procedures while the applicable IRM section is being revised and published Electronic Reading Room A comprehensive list of documents and other information available on IRS.gov E-news from Exempt Organizations Subscribe to the EO Update to get the latest published guidance